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STATISTICAL REPORT ON THE MILITARY RETIREMENT SYSTEM FISCAL YEAR 2014 DOD OFFICE OF THE ACTUARY June 2015

STATISTICAL REPORT ON THE MILITARY …actuary.defense.gov/Portals/15/Documents/MRS_StatRp… ·  · 2015-06-24statistical report on the military retirement system . fiscal year 2014

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  • STATISTICAL REPORT ON THE MILITARY RETIREMENT SYSTEM

    FISCAL YEAR 2014

    DOD OFFICE OF THE ACTUARY June 2015

  • This publication is produced annually by the Office of the Actuary. Most of the data is abstracted from files maintained by the Defense Manpower Data Center (DMDC). For technical questions pertaining to specific data or for suggestions on future reports, call or email: Richard Allen, ASA Nicholas Garcia Phone: (571) 372-1992 Phone: (571) 372-1997 [email protected] [email protected] To contact the DoD Office of the Actuary: Phone: (571) 372-1993 Email: [email protected] To contact the office by mail you can write to: Defense Human Resource Activity (DHRA) Office of the Actuary 4800 Mark Center Drive Suite 05E22 Alexandria, VA 22350-7000 The FY2015 Statistical Report will be available by May 2016.

  • FY 2014 DoD Statistical Report onthe Military Retirement System

    Table of Contents

    Section Page

    Introduction 4Overview 6Retired Personnel by Year 14Annual DoD Obligations 19Obligations & Expenditures by Service for FY 2014 21

    Personnel and Payments by State 26Concurrent Receipt Personnel and Payments by State 30Personnel and Payments by Country 31Personnel and Payments by Zip Code 36Retirees by Rank and Current Age 50

    FY 2014 Retirees by Rank and Retired Age 60FY 2014 Retirees by Rank and Years of Service 85Retirees by Rank and Retired Age 100Retirees by Rank and Years of Service 125Retirees by Service, Rank, Type of Retirement With Average Gross Pay and Net Pay 140

    Retirees by Pay Status and Service With Average Gross, Net and VA Offset 150Retirees by Fiscal Year and Type of Retirement 160Active Duty Personnel Eligible to Retire and Number of Retirements 163Retirees on Rolls by Annual Gross/Net Dollar Groupings 168Retirees by Gender 188

    Retirees by DoD Disability Rating 194Concurrent Receipt Retirees by VA Disability Rating 196Survivors by State 197Survivors by Country 199Survivors by Zip Code 203

    Survivors by Age and Benefit 221Survivors by Age and DIC 225SBP Participation Rates and Base to Gross Pay Ratio 229SBP Historical Rates 233SBP Costs to Retirees and Benefit Payments to Survivors by Year 234

    Retirees by Age and Survivor Election 235SBP by Age and Years Premiums Paid 244Gross Pay for Retirees by Rank, Years of Service and Year of Retirement 245Retired Pay and Lump Sum Values by Rank and Years of Service 274Life Expectations 280

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  • STATISTICAL REPORT ON THE MILITARY RETIREMENT SYSTEM As of September 30, 2014

    Introduction The data published in this report is produced from the files maintained by the Defense Manpower Data Center (DMDC) in Monterey, California. This report compiles data primarily from the Retiree Pay and Survivor Pay files, sorting and compiling data by various categories, such as service, rank, type of retirement, and mailing address of the retiree. Any grouping of members by address reflects mailing, not necessarily residence address. Most reports use the September 30, 2014, end-of-fiscal-year file. Some reports are cumulative and also use earlier files. The FY 2011 National Defense Authorization Act (NDAA) (P.L. 111-383) requires pay to a military retiree to be paid on the first day of each month beginning after the month in which the pay accrues. This means that when the first day of the month falls on a non-business day (weekend/holiday), the pay must be paid the preceding business day. This legislation did not address, or affect, survivor annuitant pay and certain combat-related compensation. In certain fiscal years this results in retirees receiving 13 monthly payments. In other years, retirees may receive only 11 payments; however, the usual 12 monthly payments will be the most frequent occurrence. For purposes of this report, all pay is counted as if it is received on the first day of the month. Be aware that there are limitations to the accuracy of the numbers. The data is preliminary because of reporting delays. The information about many members who retired or died within one month of the September 30, 2014, reporting date may not have been processed in time to be included in this report. In some cases, data is missing. Those members are counted either as unknown or are part of the other line. In some cases, unknowns are counted differently from table to table. For example, if rank (Officer vs. Enlisted) is known, but grade within rank is not, only the tables which categorize by grade will label these retirees in an unknown status. Those members on the Temporary Disability Retirement List (TDRL) are considered retired on the day they are classified as temporarily disabled. In some cases, members move from TDRL to permanently disabled status, but in that case the retirement date remains the original date they were placed on TDRL. Cases where retirees pay is suspended by the Defense Finance and Accounting Service (DFAS) are excluded from these tables. We treat annuitants whose pay is suspended a little differently. Those annuitants whose pay is suspended because a Certificate of Eligibility (COE) has not been received for a period of three months or less are still included in our counts. Annuitants whose pay is suspended because a COE has not been received for longer than three months or because DFAS suspects they have died are not included in the counts. Please note that net pay is the pay after deductions for survivor premiums and benefits offset by a VA award. It is the pay before any deductions for withholding taxes and allotments. Number paid by DoD includes only those whose net pay by this definition is greater than $0. Number retired includes all living retirees, including some whose net pay is $0.

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  • In this report, Combat Related Special Compensation (CRSC) and Concurrent Retirement and Disability Payments (CRDP) are considered to be part of net retired pay, even though CRSC is not technically retired pay for certain tax reasons. Payments for CRDP and CRSC less survivor premiums are included in the net retired pay totals. Reports showing retired pay or payments do not reflect amounts for retroactive pay related to the CRDP and CRSC programs. All pay tallied in this report is paid from the MRF to retirees and annuitants except for Annuities for Certain Military Surviving Spouses (ACMSS). These annuitants are survivors of either members who died on active duty before SBP started on September 21, 1972, or are survivors of reservists who retired between September 21, 1972, and October 1, 1978, and subsequently died before reaching their 60th birthday. Coast Guard data is included for informational purposes. Their members and survivors of their members are paid by the Department of Homeland Security; therefore, the dollar amounts that DMDC receives for Coast Guard retirees are not reliable. We do not include their dollar figures in this report; however, we do include the counts of Coast Guard retirees in certain tables. Coast Guard data is not part of the DoD total.

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  • SUMMARY OF THE MILITARY RETIREMENT SYSTEM As of September 30, 2014

    Overview The military retirement system applies to members of the Army, Navy, Marine Corps, and Air Force. However, most of the provisions also apply to retirement systems for members of the Coast Guard (administered by the Department of Homeland Security), officers of the Public Health Service (administered by the Department of Health and Human Services), and officers of the National Oceanic and Atmospheric Administration (administered by the Department of Commerce). Only those members in plans administered by the Department of Defense (DoD) are included in this report, except in cases where Coast Guard data is shown for informational purposes. The system is a funded, noncontributory defined benefit plan that includes non-disability retired pay, disability retired pay, retired pay for reserve service, survivor annuity programs, and special compensation programs for certain disabled retirees. The Service Secretaries may approve immediate non-disability retired pay at any age with credit of at least 20 years of active duty service. Reserve retirees generally must be at least 60 years old and have at least 20 qualified years of service before retired pay commences; in some cases the age can be less than 60 if the reservist performed certain types of active duty service. There is no vesting before retirement. Non-Disability Retirement From Active Service There are four distinct non-disability benefit formulas related to four populations within the military retirement system. Final pay: Military personnel who first became members of a uniformed service before September 8, 1980, have retired pay equal to final basic pay times a multiplier. The multiplier is equal to 2.5 percent times years of service. Retired pay and survivor annuity benefits are automatically adjusted annually to protect the purchasing power of initial retired pay. Final pay retirees have their benefits adjusted annually by the percentage increase in the average Consumer Price Index (CPI). This is commonly referred to as full CPI protection. High-3: If the retiree first became a member of a uniformed service on or after September 8, 1980, the average of the highest 36 months of basic pay is used instead of final basic pay. The multiplier is also equal to 2.5 percent times years of service and high-3 retirees also have their benefits adjusted annually by the percentage increase in the average Consumer Price Index (CPI). Career Status Bonus (CSB)/Redux: Members who first became a member of a uniformed service on or after August 1, 1986, may choose between a High-3 and CSB/Redux retirement. Those who elect CSB/Redux receive the Career Status Bonus outlined below, also have retired pay computed on a base of the average of their highest 36 months of basic pay, but are subject to a multiplier penalty if they retire with less than 30 years of service; however, at age 62, their retired pay is recomputed without the multiplier penalty. Members make their election during the fifteenth year of service and may receive the Career Status Bonus of $30,000 in either a lump-sum or installments. Those who elect CSB/Redux must remain continuously on active duty until they complete 20 years of active duty service or forfeit a portion of the $30,000 (exceptions include death and disability retirement). Career Status Bonus retirees have their benefits adjusted annually by the percentage change in the CPI minus 1 percent (except when the

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  • change in the CPI is less than 1 percent). When the military members age is 62, or when the member would have been age 62 for a survivor annuity, the benefits are restored to the amount that would have been payable had full CPI protection been in effect and had there not have been a multiplier penalty. However, after this restoral, partial indexing (CPI minus 1 percent) continues for future retired pay and survivor annuity payments. Bipartisan Budget Act of 2013 (BBA 2013): Members who first became a member of a uniformed service on or after January 1, 2016, are subject to a modified retired pay calculation. The starting retired pay for these members, if they do not elect the CSB, is the same as for those under High-3. While under age 62, these retirees have their benefits adjusted annually by the percentage change in the CPI minus 1 percent (except when the change in the CPI is less than 1 percent). When the members age is 62, or when the member would have been age 62 for a survivor annuity, the benefits are restored to the amount that would have been payable had full CPI protection been in effect. Thereafter, full indexing (without the 1 percent reduction) continues for future retired pay and survivor annuity payments. Disabled retirees and their survivors and survivors of members who die on active duty are exempt from the pre-age-62 CPI reductions. As of September 30, 2014, there were 1.47 million non-disability retirees from active duty receiving retired pay. In FY 2014, non-disability retired pay entitlements totaled $43.9 billion. Disability Retirement A military member in an active component or on active duty for more than 30 days who is found unfit for duty is entitled to disability retired pay if the disability (a) is incurred while entitled to basic pay, (b) is neither the result of the member's intentional misconduct nor willful neglect, (c) was not incurred during a period of unauthorized absence, and either (d) (1) the member has at least 20 years of service, or (d) (2) the disability is rated at least 30 percent under the Department of Veterans Affairs Schedule of Rating Disabilities (VASRD) and one of the following conditions is met:

    (i) the disability was not noted at the time of the member's entrance on active duty (unless clear and unmistakable evidence demonstrates that the disability existed before the member's entrance on active duty and was not aggravated by active military service); (ii) the disability is the proximate result of performing active duty; (iii) the disability was incurred in the line of duty in time of war or national emergency; or (iv) the disability was incurred in the line of duty after September 14, 1978.

    Under certain conditions generally similar to the above, members on active duty for 30 days or less or on inactive-duty training are also entitled to disability retired pay for disabilities incurred or aggravated in the line of duty. In disability retirement, the member receives the greater of (1) the accrued non-disability retirement benefit regardless of eligibility to retire or (2) base pay multiplied by the rated percent of disability. Except for members with more than 30 years of service, the benefit cannot be more than 75 percent of base pay. Only the excess of (1) over (2) is subject to federal income taxes if the member had service on or before September 24, 1975. If not a member of a uniformed service on September 24, 1975, disability retired pay is tax-exempt only for those disabilities that are combat or hazardous duty related. Base pay is equal to final basic pay if the retiree first became a member of a uniformed service before September 8, 1980; otherwise, base pay is equal to the average of the highest 36 months of basic pay.

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  • Members whose disabilities may not be permanent are placed on a temporary-disability retired list and receive disability retirement pay just as if they were permanently disabled. However, they must be physically examined every 18 months for any change in disability. A final determination must be made within five years. The temporary disability pay is calculated like the permanent disability retired pay, except that it can be no less than 50 percent of base pay. Members who elected the CSB/Redux retirement option, but who retired for disability, are not subject to the reduced CSB/Redux retired pay multiplier and are awarded retired pay based on the disability retired rules outlined above. However, such members continue to be subject to the reduced CPI (with age 62 restoral) as Career Status Bonus recipients. Bipartisan Budget Act of 2013 (BBA 2013): Members who first became a member of a uniformed service on or after January 1, 2016, and who qualify for a disability retirement are not subject to the reduced CPI. As of September 30, 2014, there were 108 thousand disability retirees receiving retired pay. In FY 2014, disability retired pay entitlements totaled $1.46 billion. Reserve Retirement Members of the reserves may retire after 20 qualifying years of creditable service. However, reserve retired pay is not payable until age 60 unless the member performs certain types of active duty or active service specified in the National Defense Authorization Act for FY 2008 (P.L. 110-181), in which case the age is reduced below 60 by three months for every 90 days of such service within a fiscal year. However, the age cannot go below 50, and eligibility for subsidized retiree health benefits remains at age 60 even if the eligibility age for retired pay is reduced. Retired pay is computed as base pay times 2.5 percent times years of service. If the reservist was first a member of a uniformed service before September 8, 1980, base pay is defined as the active duty basic pay in effect for the retirees grade and years of service at the time that retired pay begins. If the reservist first became a member of the armed services on or after September 8, 1980, base pay is the average basic pay for the members grade in the highest 36 months computed as if he/she was on active duty for the entire period preceding the age at which retired pay commences. The years of service are determined by using a point system, where 360 points convert to a year of service. Typically, one point is awarded for one day of active duty service (e.g. active duty training) or one inactive duty training (IDT) drill attendance. Reservists may perform two IDT periods in one day thereby receiving two retirement points per day. In addition, 15 points are awarded for completion of one years membership in a reserve component. A creditable year of service is one in which the member earned at least 50 points. A member generally cannot retire with less than 20 creditable years, although points earned in non-creditable years are used in the retirement calculation. Beginning with years of service that include October 30, 2007, non-active duty points are limited in any year to no more than 130. Lesser limitations have applied in the past. As of September 30, 2014, there were 390 thousand reserve retirees receiving retired pay. In FY 2014, reserve retired pay entitlements totaled $5.85 billion.

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  • Survivor Benefits Legislation originating in 1953 provided optional survivor benefits. It was later referred to as the Retired Servicemens Family Protection Plan (RSFPP). The plan proved to be expensive to the participants and inadequate since the survivor annuities were never adjusted for inflation and could not be more than 50 percent of retired pay. RSFPP was designed to be self-supporting in the sense that the present value of the reductions to retired pay equaled the present value of the survivor annuities. On September 21, 1972, RSFPP was replaced by the Survivor Benefit Plan (SBP) for new retirees. RSFPP still covers those servicemen retired before 1972 who did not convert to the new plan or who retained RSFPP in conjunction with SBP. RSFPP continues to pay survivor annuities. Retired pay is reduced, before taxes, by the members cost for SBP. Total SBP costs are shared by the government and the retiree, so the reductions in retired pay are only a portion of the total cost of the SBP program. The SBP survivor annuity is 55 percent of the members base amount. The base amount is elected by the member, but cannot be less than $300 or more than the members full retired pay, with one exception. If the member elects CSB/Redux and is subject to a penalty for service under 30 years in the calculation of retired pay, the maximum base amount is equal to the full retired pay without the penalty. However, the annuity for a survivor of a CSB/Redux retiree is subject to the reduced CPI. When the plan started in 1972, benefits for those 62 and older were reduced by the constructed amount of Social Security for which the survivor would be eligible based on the member's military pay. In 1985, that reduction formula was changed so all annuitants 62 and over received a reduced flat rate of 35 percent of the members base. Beginning October 1, 2005, the age 62 reduced rate was phased out in 5 percent increments. On April 1, 2008, the survivor benefit reduction at age 62 was fully eliminated and the rate of 55 percent of the members elected base became standard for all survivors, regardless of age. During FY 1987, the SBP programs treatment of survivor remarriages changed. Prior to the change, a surviving spouse remarrying before age 60 had the survivor annuity suspended. The change lowered the age to 55. If the remarriage ends in divorce or death, the annuity is reinstated. Members who die on active duty are generally assumed to have retired with full disability on the day they died and to have elected full SBP coverage for spouses, former spouses, and/or children. If it is more beneficial for the survivors to have elected child only because of DIC offsets, the family has the option to make that election instead. If the death does not occur in the line of duty, the SBP benefit is based on the members years of service, rather than assuming a full disability retirement. Insurable interest elections may be applicable in some cases. These benefits have been improved and expanded over the history of the program. The surviving spouse (or dependent children if there is no surviving spouse or the spouse subsequently dies) of a reservist who dies in the line of service while performing IDT is entitled to an SBP annuity based on the reservists years of service.

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  • SBP annuities are generally reduced by any VA survivor benefits (e.g. Dependency and Indemnity Compensation (DIC)) and all premiums relating to the reductions are returned to the survivor. The 2008 National Defense Authorization Act enacted, and the Family Smoking Prevention and Tobacco Control Act of 2009 (P.L. 111-31) revised, a temporary Special Survivor Indemnity Allowance (SSIA) that pays a monthly amount ($50 in FY 2009 grading up to $310 in FY 2017) to survivors with a DIC offset. The authority for the allowance ends in 2017. Because of the Sharp Case ruling, the SBP benefit of survivors with entitlement to both DIC and SBP who remarry after age 57 is not reduced by DIC benefits received. As with retired pay, SBP annuities and premiums are annually increased with cost-of-living adjustments (COLAs). These COLAs are either full or reduced CPI increases, depending on the benefit formula covering the member. If a member who is subject to reduced COLAs dies before age 62, the survivor is subject to reduced COLAs until the member would have been 62. At that point, the annuity is increased to the amount that would have been payable had full COLAs been in effect. For survivors of members who elected the Career Status Bonus, the reduced COLAs continue annually thereafter, and for survivors of BBA 2013 members who did not elect the CSB, full COLAs continue annually thereafter. For reserve retirees, the retired pay reductions applicable under SBP take effect for survivor coverage after a reservist turns 60 (or earlier if they have certain active service) and begins to receive retired pay. The Reserve Component Survivor Benefit Plan (RC-SBP) provides annuities to survivors of reservists who die before age 60 (or earlier if they have certain active service), provided they attained 20 years of qualified service and elected to participate in the program (or were within their 90-day election window after receiving a 20-year letter). However, if the death occurs either on active or inactive duty as described above, the survivor receives an annuity under SBP. The added cost of RC-SBP is borne completely by reservists through deductions from future retired pay. Beginning October 1, 2008, a paid-up provision eliminated the reduction in retired pay for premiums for SBP, RC-SBP and RSFPP coverage for participants age 70 or older whose retired pay has been reduced for at least 360 months. As of September 30, 2014, there were 327 thousand survivors of military members receiving annuity payments. In FY 2014, survivor pay entitlements totaled $3.91 billion. Temporary Early Retirement Authority (TERA) The National Defense Authorization Act for FY 1993 (P.L. 102-484) granted temporary authority for the military services to offer early retirements to members with more than 15 but less than 20 years of service. This authority expired on September 1, 2002. The retired pay was calculated in the usual way except that there was a reduction of 1 percent for every year below 20 years of service. Part or all of this reduction can be restored at age 62 if the retired member works in a qualified public service job during the period from the date of retirement to the date on which the retiree would have completed 20 years of service. Unlike members who leave military service before 20 years with Voluntary Separation Incentives or Special Separation Benefits, these early retirees are generally treated like regular military retirees for the purposes of other retirement benefits. The National Defense Authorization Act for FY 2012 (P.L. 112-81) reinstated TERA authority, but without the qualified public service provision, through December 31, 2018.

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  • As of September 30, 2014, there were 63 thousand TERA retirees receiving retired pay. In FY 2014, TERA retirees pay entitlements totaled $1.01 billion. Cost-of-Living Increases All non-disability retirement, disability retirement, and most survivor annuities are adjusted annually for inflation. Cost-of-living adjustments (COLAs) are automatically scheduled to occur every 12 months, on December 1st, to be included in benefits paid at the beginning of January. The full COLA effective December 1 is computed by calculating the percentage increase in the average CPI over the third quarter of the prior calendar year to the third quarter of the current calendar year. The increase is based on the Urban Wage Earner and Clerical Worker Consumer Price Index (CPI-W) and is rounded to the nearest tenth of one percent. Many members receive a partial COLA on December 1 of their first year of retirement to reflect the fact that they were not retired for the full year. For retirees (and most survivors) in paid status the full year, benefits are increased annually with the full COLA, except for those who (1) entered the armed services on or after August 1, 1986, and elected the $30,000 Career Status Bonus or (2) entered on or after January 1, 2016 who declined the CSB and were granted a non-disability retirement. Benefits for these two groups are increased annually with a reduced COLA equal to the full COLA minus 1 percent (except if the full COLA is less than 1 percent). A one-time restoral is given to a reduced COLA recipient when the retiree is (or would have been) age 62. At this time, retired pay (or the survivor benefit if the retiree is deceased) is increased to the amount that would have been payable had full COLAs been in effect. After this restoral, annual reduced COLAs continue for those who elected the Career Status Bonus (group (1) above) and annual full COLAs continue for group (2) above. Relationship with Department of Veterans Affairs Benefits The Department of Veterans Affairs (VA) provides compensation for Service-connected and certain non-Service-connected disabilities. These VA benefits can be in place of or in combination with DoD retired pay, but through December 31, 2003, were not fully additive. Since VA benefits are exempt from federal income taxes, it is often to the advantage of a member to elect them. Through 2003, retired pay earned from DoD for military service was offset by any payment received from VA for a VA-rated disability. Beginning with the National Defense Authorization Act for FY 2004 (P.L. 108-136), a series of legislation has been enacted that increasingly reduces or eliminates the offset to military retired pay due to receipt of VA disability compensation. Members with a VA disability rating of 50% or greater who have at least 20 years of service will have their offset eliminated under the Concurrent Retirement and Disability Pay (CRDP) program. The CRDP program had a ten-year phase-in schedule that began in 2004. Members whose disability meets certain combat-related criteria can elect to receive payments against the offset under the Combat Related Special Compensation (CRSC) program. Under CRSC, members are not required to have at least 20 years of service (per P.L. 110-181), and are not required to have at least a 50% VA disability rating. Although CRSC amounts are calculated based on retired pay lost due to offset and are paid from the Military

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  • Retirement Fund, CRSC is not technically considered retired pay. CRSC payments are tax exempt. A member may not participate in both the CRDP and CRSC programs simultaneously, but may change from one to the other during an annual "open season." VA benefits also overlap survivor benefits through the Dependency and Indemnity Compensation (DIC) program. DIC is payable to survivors of veterans who die from Service-connected causes. Although SBP annuities are generally reduced by the amount of any DIC benefit, all SBP premiums relating to the reduction in benefits are returned to the survivor. The 2008 National Defense Authorization Act enacted, and the Family Smoking Prevention and Tobacco Control Act of 2009 (P.L. 111-31) revised, a temporary Special Survivor Indemnity Allowance (SSIA) that paid a monthly amount $150 in FY 2014 (grading up to $310 in FY 2017) to survivors with a DIC offset; the authority for the allowance is set to expire at the end of 2017. Because of the Sharp Case ruling, the SBP benefit of survivors with entitlement to both DIC and SBP who remarry after age 57 is not reduced by DIC benefits received. Interrelationship with Other Federal Service For military retirement purposes, no credit is given for other federal service, except where cross-service transferability is allowed. Military service is generally creditable toward the federal civilian retirement systems if military retired pay is waived. However, a deposit (equal to a percentage of post-1956 basic pay) must be made to the Civil Service Retirement Fund in order to receive credit. Military service is not generally creditable under both systems (but is for reservists and certain disability retirees). Military retirees may qualify separately for Civil Service retirement and receive concurrent pay from both systems. Relationship of Retired Pay to Military Compensation Basic pay is the only element of military compensation upon which non-disability retired pay is based and entitlement is determined. Basic pay is the principal element of military compensation that all members receive, but it is not representative, for comparative purposes, of salary levels in the public and private sectors. Reasonable comparisons can be made to regular military compensation (RMC). RMC is the sum of (1) basic pay, (2) the housing allowance, which varies by grade, location, and dependency status, (3) the subsistence allowance and, (4) the tax advantages accruing to allowances because they are not subject to federal income tax. Basic pay represents approximately 68.8 percent of RMC for all retirement eligible members. For the 20-year retiree, basic pay is approximately 66.8 percent of RMC. Consequently, a member retired with 20-years of service and entitled to 50 percent of basic pay, would only receive 33.4 percent of RMC. For a 30-year retiree, basic pay is approximately 72.0 percent of RMC and such members would be entitled to 75% of basic pay or 54.0 percent of RMC. Public Law 109-364 allows certain members, retired since January 1, 2007, with greater than 30 years of service, to retire with entitlements exceeding 75 percent of basic pay. These relationships should be considered when military retired pay is compared to compensation under other retirement systems.

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  • Social Security Benefits Many military members and their families receive monthly benefits indexed to the CPI from Social Security. As full participants in the Social Security system, military personnel are in general entitled to the same benefits and are subject to the same eligibility criteria and rules as other employees. Details concerning the benefits are covered in other publications. Beginning in 1946, Congress enacted a series of amendments to the Social Security Act that extended some benefits to military personnel and their survivors. These gratuitous benefits were reimbursed out of the general fund of the U.S. Treasury. The Servicemens and Veterans Survivor Benefits Act brought members of the military into the contributory Social Security system effective January 1, 1957. For the Old Age, Survivors, and Disability Insurance (OASDI) program, military members must contribute the employee portion of the OASDI payroll tax, with the federal government contributing the matching employer contribution. Only the basic pay of a military member constitutes wages for Social Security purposes. One feature of OASDI unique to military personnel grants a noncontributory wage credit of (i) $300 for each quarter between 1956 and 1978 in which such personnel received military wages and (ii) up to $1,200 per year after 1977 ($100 of credit for each $300 of wages up to a maximum credit of $1,200). The purpose of this credit is to take into account elements of compensation such as quarters and subsistence not included in wages for Social Security benefit calculation purposes. Under the 1983 Social Security amendments, the cost of the additional benefits resulting from the noncontributory wage credits for past service was met by a lump sum payment from general revenues, while the cost for future service will be met by payment of combined employer-employee tax on such credits as the service occurs. Payments for these wage credits ended in 2002. Members of the military are also required to pay the Hospital Insurance (HI) payroll tax, with the federal government contributing the matching employer contribution. Medicare eligibility occurs at age 65, or earlier if the employee is disabled.

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  • Number of Military Retirees Receiving Retired Pay by Year, 1900 - PRESENT OFFICER ENLISTED _ Total Marine Air4 Veterans2 Total Marine3 Air4 Year1 Total Officers Army Navy Corps Force Admin Enlisted Army Navy Corps Force 1900 3,029 1,338 760 552 26 1,691 1,530 53 108 01 3,327 1,385 784 573 28 1,942 1,760 75 107 02 3,501 1,422 804 591 27 2,079 1,886 90 103 03 3,693 1,463 836 601 26 2,230 2,018 105 107 04 3,899 1,516 870 616 30 2,383 2,142 128 113 1905 4,102 1,603 890 677 36 2,499 2,230 156 113 06 4,250 1,656 918 701 37 2,594 2,317 173 104 07 4,505 1,705 939 725 41 2,800 2,473 202 125 08 4,826 1,765 970 750 45 3,061 2,647 240 174 09 5,134 1,832 1,000 784 48 3,302 2,836 277 189 1910 5,405 1,890 1,015 823 52 3,515 3,021 294 200 11 5,680 1,928 1,007 865 56 3,752 3,222 320 210 12 5,955 1,986 1,017 906 63 3,969 3,424 342 203 13 6,210 2,027 1,030 932 65 4,183 3,589 371 223 14 6,476 2,051 1,032 953 66 4,425 3,798 411 216 1915 6,739 2,043 1,005 974 64 4,696 4,028 431 237 16 6,911 2,063 1,017 983 63 4,848 4,154 472 222 17 7,582 2,118 1,085 969 64 5,464 4,303 896 265 18 8,151 2,073 1,083 928 62 6,078 4,460 1,348 270 19 8,694 2,121 1,143 918 60 6,573 4,632 1,661 280 1920 10,035 2,509 1,448 952 109 7,526 5,003 2,181 342 21 11,296 2,813 1,661 1,026 126 8,438 5,384 2,688 411 22 12,760 3,151 1,761 1,235 155 9,609 5,758 3,384 467 23 17,185 3,759 2,275 1,312 172 13,426 6,237 6,476 713 24 18,251 3,844 2,300 1,352 192 14,407 6,786 6,858 763

    Statistical Report on the MRS - September 30, 2014

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  • Number of Military Retirees Receiving Retired Pay by Year, 1900 - PRESENT OFFICER ENLISTED _ Total Marine Air4 Veterans2 Total Marine3 Air4 Year1 Total Officers Army Navy Corps Force Admin Enlisted Army Navy Corps Force 1925 19,369 3,911 2,316 1,401 194 15,458 7,337 7,300 821 26 20,958 4,041 2,354 1,484 203 16,917 7,706 8,296 915 27 22,636 4,165 2,400 1,554 211 18,471 8,128 9,335 1,008 28 23,941 4,346 2,522 1,603 221 19,595 8,448 10,069 1,078 29 29,510 8,813 2,691 1,649 230 4,243 20,697 8,784 10,767 1,146 1930 32,838 10,862 2,811 1,723 245 6,083 21,976 9,066 11,705 1,205 31 34,438 11,418 2,953 1,844 257 6,364 23,020 9,211 12,557 1,252 32 35,686 11,707 3,088 1,932 272 6,415 23,979 9,450 13,238 1,291 33 36,667 11,721 3,220 2,151 343 6,007 24,946 9,599 14,014 1,333 34 34,546 7,693 3,397 2,375 355 1,566 26,853 9,946 15,480 1,427 1935 37,437 8,512 3,862 2,544 419 1,677 28,925 10,308 17,090 1,527 36 40,149 9,055 4,021 2,732 491 1,811 31,094 10,517 18,937 1,640 37 42,307 9,601 4,185 2,935 540 1,841 32,806 10,646 20,437 1,723 38 44,517 9,867 4,309 3,153 574 1,831 34,650 10,771 22,075 1,804 39 47,195 10,219 4,475 3,304 627 1,813 36,976 11,025 24,061 1,890 1940 48,374 10,697 4,661 3,586 666 1,784 37,677 11,099 24,884 1,694 41 50,433 11,820 4,755 3,783 665 1,617 38,613 11,302 25,811 1,500 42 51,230 12,634 5,333 3,978 657 2,646 38,596 11,855 25,313 1,428 43 50,532 13,001 5,453 4,110 676 2,762 37,531 12,456 23,763 1,312 44 53,403 14,943 5,912 4,324 732 3,975 38,460 14,146 23,022 1,292 1945 64,456 23,777 6,604 4,871 776 11,526 40,679 15,498 23,782 1,399 46 85,532 38,075 7,812 5,761 1,031 23,471 47,457 18,170 27,538 1,749 47 103,314 49,645 9,525 9,989 1,153 28,978 53,669 22,400 29,214 2,055 48 119,311 57,433 10,467 12,972 1,828 32,166 61,878 26,067 33,389 2,422 49 124,864 61,026 12,930 13,514 1,951 32,631 63,838 26,476 34,798 2,564

    Statistical Report on the MRS - September 30, 2014

    -15- Department of Defense Office of the Actuary

  • Number of Military Retirees Receiving Retired Pay by Year, 1900 - PRESENT OFFICER ENLISTED _ Total Marine Air4 Veterans2 Total Marine3 Air4 Year1 Total Officers Army Navy Corps Force Admin Enlisted Army Navy Corps Force 1950 132,828 66,745 15,563 16,228 2,046 32,908 66,083 26,865 36,489 2,729 51 135,498 70,841 41,413 17,169 2,135 8,198 1,926 64,657 23,572 32,815 2,878 5,392 52 143,107 73,294 42,597 18,173 2,238 8,576 1,710 69,813 25,680 34,308 3,891 5,934 53 155,892 76,891 43,949 19,931 2,428 9,006 1,577 79,001 28,003 39,297 4,250 7,451 54 169,574 81,382 45,602 21,477 2,668 9,803 1,832 88,192 29,684 44,854 5,069 8,585 1955 180,827 87,323 48,855 23,321 2,937 10,416 1,794 93,504 30,159 49,329 5,126 8,890 56 192,137 92,764 51,489 25,103 3,255 11,242 1,675 99,373 31,042 53,098 5,504 9,729 57 200,381 100,212 54,468 28,115 3,648 12,346 1,635 100,169 32,563 50,441 5,843 11,322 58 215,066 107,843 57,339 31,131 4,138 13,726 1,509 107,223 34,627 53,318 6,137 13,141 59 229,874 114,526 59,997 33,487 4,504 15,053 1,485 115,348 36,551 56,227 6,694 15,876 1960 255,089 122,373 63,353 35,961 4,913 16,752 1,394 132,716 38,963 65,569 7,976 20,208 61 291,268 136,405 70,688 38,330 5,400 20,693 1,294 154,683 44,473 74,389 9,173 26,648 62 326,687 147,997 76,142 40,299 5,965 24,385 1,206 178,690 50,593 83,945 10,501 33,651 63 379,639 163,424 83,664 42,622 6,547 29,461 1,130 216,215 64,549 93,856 11,594 46,216 64 431,608 178,818 89,287 45,502 7,176 35,794 1,059 252,790 77,329 103,587 13,202 58,672 1965 480,563 193,561 94,224 48,154 7,812 42,377 994 287,002 88,877 112,429 14,612 71,084 66 524,699 205,496 99,096 50,106 8,126 48,168 319,203 101,978 117,112 15,343 84,770 67 584,388 219,166 104,271 52,345 8,672 53,878 365,222 116,254 130,272 17,880 100,816 68 644,855 232,892 109,080 54,906 9,205 59,701 411,963 128,807 143,237 21,065 118,854 69 706,754 245,801 114,039 57,043 9,855 64,864 460,953 149,522 151,397 25,152 134,882 1970 764,898 263,422 119,291 60,352 10,644 73,135 501,476 162,697 158,697 28,548 151,534 71 822,635 280,817 125,291 63,664 11,625 80,237 541,818 172,362 167,032 31,330 171,094 72 880,664 294,214 130,613 65,864 12,244 85,493 586,450 182,237 175,106 33,789 195,318 73 935,272 306,426 134,527 68,104 12,852 90,943 628,846 193,147 180,672 35,809 219,218 74 989,834 318,587 138,796 70,514 13,560 95,717 671,247 203,589 188,994 38,349 240,315

    Statistical Report on the MRS - September 30, 2014

    -16- Department of Defense Office of the Actuary

  • Number of Military Retirees Receiving Retired Pay by Year, 1900 - PRESENT OFFICER ENLISTED _ Total Marine Air4 Veterans2 Total Marine3 Air4 Year1 Total Officers Army Navy Corps Force Admin Enlisted Army Navy Corps Force 1975 1,043,923 330,024 142,636 72,972 14,116 100,300 713,899 211,395 199,409 39,694 263,401 76 1,096,184 344,940 149,337 75,729 14,808 105,066 751,244 220,428 210,070 41,643 279,103 77 1,155,353 362,708 157,012 78,638 15,985 111,073 792,645 233,427 219,200 42,863 297,155 78 1,192,055 375,839 161,393 81,449 16,989 116,008 816,216 239,039 226,264 43,837 307,076 79 1,228,494 389,808 166,590 83,947 17,874 121,397 838,686 246,193 230,831 44,544 317,118 1980 1,264,525 403,562 171,572 86,395 18,785 126,810 860,963 253,326 236,152 45,474 326,011 81 1,288,962 413,862 174,540 88,835 19,578 130,909 875,100 256,895 240,567 45,391 332,247 82 1,313,433 423,748 176,921 91,181 20,310 135,336 889,685 262,517 243,275 45,576 338,317 83 1,333,360 431,762 178,177 93,092 20,962 139,531 901,598 266,866 245,832 45,548 343,352 84 1,354,544 439,696 179,762 94,735 21,417 143,782 914,848 271,424 248,572 45,832 349,020 1985 1,373,767 445,325 180,536 96,285 21,730 146,774 928,442 276,424 251,299 46,174 354,545 86 1,390,481 449,313 181,370 97,720 22,092 148,131 941,168 280,999 254,160 46,788 359,221 87 1,405,919 453,096 182,154 98,679 22,344 149,919 952,823 285,268 256,999 47,244 363,312 88 1,427,100 458,189 183,335 99,760 22,710 152,384 968,911 290,811 260,590 47,925 369,585 89 1,450,929 465,009 185,614 101,053 23,298 155,044 985,920 296,346 264,803 48,849 375,922 1990 1,472,129 471,305 187,603 102,444 23,875 157,383 1,000,824 301,707 268,177 49,701 381,239 91 1,496,046 477,145 189,001 103,944 24,385 159,815 1,018,901 308,133 271,144 50,591 389,033 92 1,527,837 484,905 191,934 105,377 25,077 162,517 1,042,932 318,678 275,008 51,875 397,371 93 1,555,605 491,271 193,834 106,932 25,632 164,882 1,064,334 327,309 280,843 53,000 403,182 94 1,581,975 496,257 195,527 108,328 25,870 166,532 1,085,718 337,474 287,010 54,277 406,957 1995 1,603,108 498,734 194,732 110,177 26,304 167,521 1,104,374 342,007 292,173 55,842 414,352 96 1,622,176 500,660 195,012 111,067 26,715 167,866 1,121,516 348,950 296,402 57,094 419,070 97 1,644,124 502,855 195,423 111,782 27,116 168,534 1,141,269 356,739 301,121 58,257 425,152 98 1,667,473 504,923 195,855 112,550 27,462 169,056 1,162,550 365,389 306,410 59,438 431,313 99 1,687,056 506,485 195,884 113,315 27,787 169,499 1,180,571 372,287 312,121 60,549 435,614

    Statistical Report on the MRS - September 30, 2014

    -17- Department of Defense Office of the Actuary

  • Number of Military Retirees Receiving Retired Pay by Year, 1900 - PRESENT OFFICER ENLISTED _ Total Marine Air4 Veterans2 Total Marine3 Air4 Year1 Total Officers Army Navy Corps Force Admin Enlisted Army Navy Corps Force 2000 1,701,218 507,080 195,816 113,748 28,115 169,401 1,194,138 377,392 316,589 61,404 438,753 01 1,713,409 506,919 195,257 144,170 28,410 169,082 1,206,490 381,202 320,319 62,336 442,633 02 1,713,343 504,870 194,370 114,226 28,601 167,673 1,208,473 383,189 321,734 62,720 440,830 03 1,722,266 504,714 194,001 114,391 28,665 167,655 1,217,554 385,658 324,543 63,022 444,351 04 1,791,554 508,947 196,708 114,968 29,167 168,104 1,282,607 413,740 339,536 66,326 463,005 2005 1,812,122 511,127 197,700 115,531 29,410 168,286 1,300,995 421,772 343,686 67,489 468,048 06 1,832,751 513,979 199,699 116,254 29,710 168,316 1,318,772 430,273 348,097 68,620 471,782 07 1,859,677 519,396 202,920 117,072 30,071 169,333 1,340,281 440,872 351,971 69,241 478,197 08 1,880,871 521,957 205,002 117,583 30,472 168,900 1,358,914 451,477 355,121 70,053 482,263 09 1,904,230 524,884 207,638 118,038 30,753 168,455 1,379,346 465,264 357,731 71,597 484,754 2010 1,917,242 525,494 208,943 118,250 30,868 167,433 1,391,748 474,168 359,123 72,150 486,307 11 1,932,928 526,552 210,069 118,220 31,031 167,232 1,406,376 483,690 359,801 72,695 490,190 12 1,944,049 527,943 211,226 118,841 31,237 166,639 1,416,106 492,366 359,648 73,142 490,950 13 1,957,453 529,194 212,698 118,940 31,762 165,794 1,428,259 503,986 359,490 74,438 490,345 14 1,970,816 532,471 214,643 119,141 32,209 166,478 1,438,345 512,538 358,359 75,772 491,676 FOOTNOTES TO NUMBER OF RETIRED MILITARY PERSONNEL BY YEAR, 1900 PRESENT 1. Figures are as of June 30 in each year up to and including 1975, except that some of the figures for Navy and Marine Corps Officers are as of January 1. From 1976 on, figures

    are as of September 30. 2. Emergency Officers Retired List (WWI), Reserve Officers Retired List (WWII) and P.L. 262, 77th Congress. Responsibility for payment of retirement benefits to the Reserve

    Officers Retired List was transferred to the Army and Air Force effective July 1, 1950. Omitted after 1965. 3. Figures for 1910 and for 1917-1949, both inclusive, are wholly or partly estimated. 4. Prior to July 1, 1950, the retired Air Force personnel are included in the Army figures. NOTES: Beginning with 1950 the figures represent the number of retired military personnel receiving retired pay. Before 1950, the figures may include personnel not receiving

    retired pay, particularly during the 1940s. Honorary retirements are excluded in all cases.

    Statistical Report on the MRS - September 30, 2014

    -18- Department of Defense Office of the Actuary

  • Annual DoD Obligations for Military Retired or Retainer Pay (Dollars in Thousands)

    1900 - Present

    Fiscal Marine Air Year Total Army Navy Corps Force 1900 $ 3,514 $ 2,217 $ 1,217 $ 80 1905 4,955 3,172 1,673 110 1910 7,892 5,179 2,442 271 1915 9,639 5,846 3,459 334 1920 10,584 5,500 4,598 486 1925 24,877 14,634 9,159 1,084 1930 34,345 19,242 13,583 1,520 1935 41,109 20,862 18,157 2,090 1940 65,969 25,568 35,269 3,132 1945 57,443 37,000 17,453 2,990 1950 229,966 106,649 111,968 11,349 1952 330,597 167,346 117,695 12,995 32,561 1953 356,386 177,929 127,047 14,400 37,010 1954 386,298 188,000 141,207 15,539 41,552 1955 422,102 203,425 155,277 17,620 45,780 1956 478,932 227,250 179,064 20,022 52,596 1957 510,784 238,294 192,397 21,828 58,265 1958 560,962 256,870 212,074 24,552 67,466 1959 634,542 284,072 240,766 28,284 81,420 1960 692,922 299,916 264,013 31,818 97,175 1961 787,806 333,731 295,300 36,500 122,275 1962 895,854 375,782 322,458 41,141 156,473 1963 1,014,775 425,100 350,508 46,188 192,979 1964 1,211,215 500,976 398,444 53,945 257,850 1965 1,385,577 560,991 437,600 62,147 324,839 1966 1,592,352 636,148 483,792 69,212 403,200 1967 1,831,160 722,592 537,251 78,535 492,782 1968 2,093,477 800,026 602,932 91,541 590,978 1969 2,442,942 933,286 679,092 113,324 717,240 1970 2,853,234 1,074,963 769,146 136,948 872,177 1971 3,388,999 1,245,539 891,800 165,726 1,085,934 1972 3,889,115 1,409,277 995,823 192,700 1,291,315 1973 4,392,196 1,574,522 1,092,348 218,230 1,507,096 1974 5,136,897 1,818,052 1,254,221 258,824 1,805,800 1975 6,238,511 2,168,130 1,516,963 313,049 2,240,369 1976 7,300,051 2,501,331 1,777,600 367,210 2,653,910 1977 8,218,698 2,788,229 1,999,560 416,674 3,014,235 1978 9,173,164 3,086,445 2,238,600 468,116 3,380,003 1979 10,282,047 3,450,391 2,504,924 527,412 3,799,320 1980 11,919,617 3,990,756 2,894,100 612,924 4,421,837

    Statistical Report on the MRS - September 30, 2014

    -19- Department of Defense Office of the Actuary

  • Annual DoD Obligations for Military Retired or Retainer Pay (Dollars in Thousands)

    1900 - Present

    Fiscal Marine Air Year Total Army Navy Corps Force 1981 $ 13,724,427 $ 4,583,750 $ 3,335,100 $ 707,681 $ 5,097,896 1982 14,940,475 4,974,984 3,627,900 771,442 5,566,149 1983 15,931,850 5,294,435 3,870,100 820,563 5,946,752 1984 16,493,988 5,477,061 3,995,100 849,910 6,171,917 1985 17,241,241 5,695,317 4,172,699 889,000 6,484,225 1986 17,622,953 5,806,086 4,272,803 908,571 6,635,493 1987 18,100,425 5,952,632 4,396,479 934,132 6,817,182 1988 19,085,705 6,261,152 4,639,317 982,818 7,202,418 1989 20,259,560 6,633,319 4,932,782 1,047,391 7,646,068 1990 21,645,293 7,076,769 5,275,996 1,125,336 8,167,192 1991 23,221,989 7,566,948 5,661,326 1,234,924 8,758,791 1992 24,573,765 8,007,994 5,982,002 1,294,862 9,288,907 1993 25,812,350 8,468,741 6,260,869 1,366,595 9,716,145 1994 26,799,869 8,784,775 6,533,109 1,427,402 10,054,583 1995 27,896,463 9,125,187 6,833,254 1,501,524 10,436,498 1996 28,974,224 9,467,427 7,126,427 1,569,271 10,811,099 1997 30,240,029 9,877,388 7,438,401 1,651,076 11,273,164 1998 31,206,731 10,182,229 7,689,570 1,718,215 11,616,716 1999 31,912,636 10,391,440 7,893,634 1,771,801 11,855,760 2000 32,857,908 10,698,156 8,153,943 1,839,517 12,166,292 2001 34,154,145 11,098,170 8,497,249 1,928,073 12,630,653 2002 35,137,252 11,394,374 8,778,453 1,999,447 12,964,978 2003 35,443,953 11,440,283 8,887,387 2,023,540 13,092,743 2004 36,895,426 11,962,861 9,252,999 2,119,208 13,560,359 2005 38,790,217 12,697,671 9,673,766 2,239,588 14,179,192 2006 41,130,056 13,523,091 10,240,651 2,384,599 14,981,715 2007 43,573,120 14,409,757 10,817,974 2,529,997 15,815,391 2008 45,656,789 15,193,816 11,290,806 2,657,903 16,514,264 2009 49,163,371 16,491,552 12,118,182 2,868,226 17,685,410 2010 50,116,869 16,914,894 12,340,677 2,931,854 17,929,444 2011 50,647,676 17,175,803 12,435,205 2,967,838 18,068,831 2012 52,610,621 17,933,489 12,871,136 3,086,070 18,719,926 2013 54,000,852 18,546,725 13,187,608 3,185,349 19,081,170 2014 55,134,634 19,069,310 13,403,185 3,285,506 19,376,633 NOTES: Navy and Marine Corps figures for 1920-1935 have been estimated. Prior to July 1, 1950, Air Force figures are included with Army. Survivor payments are included. Payments from Department of Veterans Affairs are not included.

    Statistical Report on the MRS - September 30, 2014

    -20- Department of Defense Office of the Actuary

  • NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEARAT END OBLIGATED IN SEPT - 2014 SEPT - 2014 EXPENDED IN SEPT - 2014 To SEPT - 2014

    SEPT - 2014 SEPT - 2014 DOLLARS DOLLARS SEPT - 2014 DOLLARS DOLLARS

    TOTAL RETIREES (INCLUDING RESERVE) 727,181 $1,478,965,975 $2,034 $17,576,493,314 $1,476,409,637 $2,034 $17,533,532,003 OFFICERS 214,643 $686,627,830 $3,199 $8,159,303,828 $685,295,231 $3,197 $8,139,144,913 ENLISTED 512,538 $792,338,145 $1,546 $9,417,189,485 $791,114,406 $1,547 $9,394,387,090

    NON-DISABLED (INCLUDING RESERVE) 668,547 $1,418,351,322 $2,122 $16,876,979,029 $1,415,781,407 $2,120 $16,837,889,431 REGULAR OFFICERS 97,427 $421,986,744 $4,331 $5,001,395,437 $420,762,669 $4,329 $4,986,525,779 NON-REGULAR OFFICERS 108,161 $244,099,413 $2,257 $2,918,418,606 $244,080,950 $2,256 $2,914,296,975 TOTAL OFFICERS 205,588 $666,086,157 $3,240 $7,919,814,044 $664,843,618 $3,237 $7,900,822,754 REGULAR ENLISTED 302,416 $581,963,613 $1,924 $6,960,730,252 $581,417,247 $1,923 $6,950,590,210 NON-REGULAR ENLISTED 160,543 $170,301,552 $1,061 $1,996,434,733 $169,520,542 $1,059 $1,986,476,468 TOTAL ENLISTED 462,959 $752,265,165 $1,625 $8,957,164,985 $750,937,789 $1,624 $8,937,066,677

    NON-DISABLED (EXCLUDING RESERVE) 456,814 $1,170,883,332 $2,563 $13,944,018,438 $1,168,783,543 $2,561 $13,913,784,250 OFFICERS 128,862 $529,406,803 $4,108 $6,293,180,120 $528,303,492 $4,106 $6,277,921,310 ENLISTED 327,952 $641,476,529 $1,956 $7,650,838,318 $640,480,052 $1,954 $7,635,862,939

    RESERVE RETIRED 211,733 $247,467,991 $1,169 $2,932,960,591 $246,997,864 $1,168 $2,924,105,181 NON-REGULAR OFFICERS 76,726 $136,679,354 $1,781 $1,626,633,924 $136,540,127 $1,780 $1,622,901,443 NON-REGULAR ENLISTED 135,007 $110,788,636 $821 $1,306,326,667 $110,457,737 $820 $1,301,203,738

    TEMPORARY DISABLED 9,311 $8,298,414 $891 $100,681,974 $8,513,377 $910 $101,107,206 REGULAR OFFICERS 499 $1,063,946 $2,132 $11,934,489 $1,044,431 $2,127 $11,761,334 NON-REGULAR OFFICERS 267 $669,867 $2,509 $7,813,687 $684,904 $2,546 $7,741,171 REGULAR ENLISTED 6,962 $5,071,434 $728 $62,166,178 $5,281,352 $751 $62,637,197 NON-REGULAR ENLISTED 1,583 $1,493,167 $943 $18,767,620 $1,502,690 $958 $18,967,503

    PERMANENT DISABLED 49,323 $52,316,239 $1,061 $598,832,310 $52,114,853 $1,068 $594,535,366 REGULAR OFFICERS 3,663 $9,630,888 $2,629 $111,474,433 $9,540,858 $2,640 $110,874,877 NON-REGULAR OFFICERS 4,626 $9,176,972 $1,984 $108,267,175 $9,181,420 $1,991 $107,944,777 REGULAR ENLISTED 30,470 $25,021,007 $821 $287,801,211 $25,023,597 $830 $286,241,682 NON-REGULAR ENLISTED 10,564 $8,487,371 $803 $91,289,492 $8,368,978 $804 $89,474,030

    TEMPORARY&PERMANENT DISABLED 58,634 $60,614,653 $1,034 $699,514,285 $60,628,230 $1,043 $695,642,572 OFFICERS 9,055 $20,541,673 $2,269 $239,489,784 $20,451,613 $2,276 $238,322,160 ENLISTED 49,579 $40,072,980 $808 $460,024,500 $40,176,617 $817 $457,320,412

    SURVIVORS 136,689 $124,046,719 $908 $1,492,816,591 $124,093,047 $908 $1,490,749,570 SURVIVOR BENEFIT PLAN (SBP) 104,417 $111,040,967 $1,063 $1,338,417,181 $111,102,395 $1,064 $1,338,522,059 RESERVE SBP (RC-SBP) 7,109 $3,748,927 $527 $44,775,296 $3,745,853 $527 $44,706,525 DEATH ON ACTIVE DUTY 5,947 $4,318,555 $726 $50,964,258 $4,309,587 $724 $50,755,296 ACMSS 359 $88,260 $246 $1,041,578 $88,077 $245 $1,037,308 TOTAL SBP 117,832 $119,196,709 $1,012 $1,435,198,314 $119,245,911 $1,012 $1,435,021,188 RSFPP (OLD PLAN) 1,493 $365,476 $245 $4,573,709 $366,127 $244 $4,609,145 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 29,730 $4,459,500 $150 $52,746,150 $4,447,115 $150 $50,821,080 SBP GUARANTEED MIN. INCOME 40 $25,034 $626 $298,418 $24,936 $626 $298,157

    GRAND TOTAL 863,870 $1,603,012,695 $1,856 $19,069,309,905 $1,600,502,684 $1,856 $19,024,281,573

    EXPENDITURES ARE ESTIMATED BY SETTING CURRENT MONTH EXPENDITURES EQUAL TO THE PREVIOUS MONTH OBLIGATIONS. ACMSS DOLLAR AMOUNTS ARE ESTIMATED.THERE ARE 879 SURVIVORS RECEIVING BOTH RSFPP AND SBP. THEY ARE COUNTED IN EACH BENEFIT PLAN, BUT ONLY ONCE IN THE TOTAL SURVIVORS AND IN THE GRAND TOTAL.SSIA SURVIVORS ARE SPLIT BETWEEN 11,527 SURVIVORS WHO ARE ALSO RECEIVING SBP AND 18,203 WHOSE SBP IS FULLY OFFSET BY DIC.

    ARMY Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2014

    ---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------

    Statistical Report on the MRS - September 30, 2014

    -21- Department of Defense Office of the Actuary

  • NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEARAT END OBLIGATED IN SEPT - 2014 SEPT - 2014 EXPENDED IN SEPT - 2014 To SEPT - 2014

    SEPT - 2014 SEPT - 2014 DOLLARS DOLLARS SEPT - 2014 DOLLARS DOLLARS

    TOTAL RETIREES (INCLUDING RESERVE) 477,500 $1,047,637,652 $2,194 $12,528,066,698 $1,046,698,561 $2,193 $12,510,977,913 OFFICERS 119,141 $433,569,572 $3,639 $5,177,394,553 $432,808,024 $3,637 $5,168,986,756 ENLISTED 358,359 $614,068,080 $1,714 $7,350,672,145 $613,890,537 $1,713 $7,341,991,158

    NON-DISABLED (INCLUDING RESERVE) 458,743 $1,023,095,045 $2,230 $12,229,452,624 $1,022,034,491 $2,229 $12,211,739,149 REGULAR OFFICERS 77,598 $341,156,258 $4,396 $4,079,394,306 $340,657,778 $4,395 $4,073,768,988 NON-REGULAR OFFICERS 38,432 $84,175,279 $2,190 $997,726,364 $83,898,535 $2,187 $994,730,448 TOTAL OFFICERS 116,030 $425,331,537 $3,666 $5,077,120,670 $424,556,313 $3,664 $5,068,499,436 REGULAR ENLISTED 293,043 $541,548,159 $1,848 $6,483,444,038 $541,316,501 $1,847 $6,475,981,005 NON-REGULAR ENLISTED 49,670 $56,215,348 $1,132 $668,887,917 $56,161,677 $1,132 $667,258,709 TOTAL ENLISTED 342,713 $597,763,507 $1,744 $7,152,331,954 $597,478,178 $1,744 $7,143,239,714

    NON-DISABLED (EXCLUDING RESERVE) 391,719 $931,339,512 $2,378 $11,143,236,099 $930,512,170 $2,376 $11,129,121,933 OFFICERS 82,423 $360,891,641 $4,379 $4,315,381,183 $360,323,204 $4,377 $4,309,453,358 ENLISTED 309,296 $570,447,871 $1,844 $6,827,854,916 $570,188,965 $1,844 $6,819,668,575

    RESERVE RETIRED 67,024 $91,755,532 $1,369 $1,086,216,525 $91,522,321 $1,367 $1,082,617,217 NON-REGULAR OFFICERS 33,607 $64,439,896 $1,917 $761,739,487 $64,233,109 $1,914 $759,046,078 NON-REGULAR ENLISTED 33,417 $27,315,636 $817 $324,477,038 $27,289,213 $817 $323,571,139

    TEMPORARY DISABLED 1,242 $933,978 $752 $12,064,087 $959,622 $770 $12,288,931 REGULAR OFFICERS 146 $240,986 $1,651 $3,222,468 $247,976 $1,642 $3,269,585 NON-REGULAR OFFICERS 12 $27,897 $2,325 $346,079 $27,598 $2,300 $348,805 REGULAR ENLISTED 1,014 $611,505 $603 $7,803,566 $625,466 $616 $7,969,654 NON-REGULAR ENLISTED 70 $53,590 $766 $691,973 $58,583 $849 $700,887

    PERMANENT DISABLED 17,515 $23,608,629 $1,348 $286,549,986 $23,704,448 $1,349 $286,949,833 REGULAR OFFICERS 2,191 $6,637,652 $3,030 $80,502,755 $6,638,639 $3,037 $80,628,687 NON-REGULAR OFFICERS 762 $1,331,500 $1,747 $16,202,581 $1,337,499 $1,751 $16,240,243 REGULAR ENLISTED 13,677 $14,892,614 $1,089 $180,787,401 $14,974,986 $1,091 $181,026,048 NON-REGULAR ENLISTED 885 $746,863 $844 $9,057,250 $753,325 $845 $9,054,854

    TEMPORARY&PERMANENT DISABLED 18,757 $24,542,607 $1,308 $298,614,074 $24,664,070 $1,311 $299,238,764 OFFICERS 3,111 $8,238,034 $2,648 $100,273,883 $8,251,711 $2,651 $100,487,320 ENLISTED 15,646 $16,304,573 $1,042 $198,340,190 $16,412,359 $1,045 $198,751,444

    SURVIVORS 72,007 $72,782,705 $1,011 $875,118,337 $72,864,680 $1,011 $874,117,438 SURVIVOR BENEFIT PLAN (SBP) 62,118 $68,588,390 $1,104 $825,263,691 $68,673,602 $1,104 $824,924,860 RESERVE SBP (RC-SBP) 1,335 $924,746 $693 $11,129,863 $925,430 $693 $11,124,113 DEATH ON ACTIVE DUTY 1,687 $1,425,730 $845 $16,775,321 $1,419,796 $841 $16,696,325 ACMSS 191 $46,957 $246 $552,506 $46,762 $244 $549,904 TOTAL SBP 65,331 $70,985,823 $1,087 $853,721,381 $71,065,590 $1,087 $853,295,202 RSFPP (OLD PLAN) 1,842 $396,411 $215 $4,887,355 $399,785 $216 $4,905,505 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 9,149 $1,372,350 $150 $16,172,850 $1,369,540 $150 $15,578,760 SBP GUARANTEED MIN. INCOME 42 $28,121 $670 $336,751 $27,921 $669 $337,971

    GRAND TOTAL 549,507 $1,120,420,357 $2,039 $13,403,185,035 $1,119,563,241 $2,038 $13,385,095,351

    EXPENDITURES ARE ESTIMATED BY SETTING CURRENT MONTH EXPENDITURES EQUAL TO THE PREVIOUS MONTH OBLIGATIONS. ACMSS DOLLAR AMOUNTS ARE ESTIMATED.THERE ARE 1,039 SURVIVORS RECEIVING BOTH RSFPP AND SBP. THEY ARE COUNTED IN EACH BENEFIT PLAN, BUT ONLY ONCE IN THE TOTAL SURVIVORS AND IN THE GRAND TOTAL.SSIA SURVIVORS ARE SPLIT BETWEEN 3,318 SURVIVORS WHO ARE ALSO RECEIVING SBP AND 5,831 WHOSE SBP IS FULLY OFFSET BY DIC.

    NAVY Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2014

    ---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------

    Statistical Report on the MRS - September 30, 2014

    -22- Department of Defense Office of the Actuary

  • NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEARAT END OBLIGATED IN SEPT - 2014 SEPT - 2014 EXPENDED IN SEPT - 2014 To SEPT - 2014

    SEPT - 2014 SEPT - 2014 DOLLARS DOLLARS SEPT - 2014 DOLLARS DOLLARS

    TOTAL RETIREES (INCLUDING RESERVE) 107,981 $262,131,700 $2,428 $3,110,721,769 $261,188,773 $2,429 $3,102,915,755 OFFICERS 32,209 $118,562,468 $3,681 $1,407,526,047 $118,040,566 $3,680 $1,404,126,638 ENLISTED 75,772 $143,569,232 $1,895 $1,703,195,722 $143,148,207 $1,897 $1,698,789,118

    NON-DISABLED (INCLUDING RESERVE) 96,401 $251,441,452 $2,608 $2,982,719,200 $250,406,380 $2,609 $2,975,040,126 REGULAR OFFICERS 24,816 $101,088,301 $4,074 $1,199,789,724 $100,562,851 $4,075 $1,196,985,085 NON-REGULAR OFFICERS 5,873 $13,729,687 $2,338 $162,121,605 $13,698,810 $2,335 $161,478,398 TOTAL OFFICERS 30,689 $114,817,988 $3,741 $1,361,911,329 $114,261,661 $3,741 $1,358,463,483 REGULAR ENLISTED 61,570 $131,025,440 $2,128 $1,554,657,730 $130,572,573 $2,130 $1,550,670,046 NON-REGULAR ENLISTED 4,142 $5,598,024 $1,352 $66,150,140 $5,572,146 $1,349 $65,906,597 TOTAL ENLISTED 65,712 $136,623,464 $2,079 $1,620,807,870 $136,144,719 $2,081 $1,616,576,643

    NON-DISABLED (EXCLUDING RESERVE) 88,501 $238,697,367 $2,697 $2,832,220,401 $237,691,776 $2,698 $2,825,137,737 OFFICERS 25,810 $105,334,490 $4,081 $1,250,149,469 $104,800,402 $4,083 $1,247,192,959 ENLISTED 62,691 $133,362,878 $2,127 $1,582,070,931 $132,891,374 $2,129 $1,577,944,779

    RESERVE RETIRED 7,900 $12,744,085 $1,613 $150,498,799 $12,714,604 $1,611 $149,902,389 NON-REGULAR OFFICERS 4,879 $9,483,499 $1,944 $111,761,860 $9,461,259 $1,941 $111,270,524 NON-REGULAR ENLISTED 3,021 $3,260,586 $1,079 $38,736,939 $3,253,346 $1,078 $38,631,865

    TEMPORARY DISABLED 1,551 $968,321 $624 $12,019,813 $1,049,148 $664 $12,059,629 REGULAR OFFICERS 79 $122,377 $1,549 $1,685,217 $135,694 $1,615 $1,704,955 NON-REGULAR OFFICERS 12 $24,751 $2,063 $298,141 $24,751 $2,063 $295,951 REGULAR ENLISTED 1,363 $755,502 $554 $9,125,618 $810,823 $587 $9,135,104 NON-REGULAR ENLISTED 97 $65,692 $677 $910,837 $77,881 $749 $923,619

    PERMANENT DISABLED 10,029 $9,721,926 $969 $115,982,757 $9,733,244 $977 $115,816,000 REGULAR OFFICERS 1,096 $3,017,448 $2,753 $36,456,133 $3,034,605 $2,766 $36,468,595 NON-REGULAR OFFICERS 333 $579,904 $1,741 $7,175,226 $583,855 $1,743 $7,193,654 REGULAR ENLISTED 8,216 $5,919,403 $720 $70,079,443 $5,916,431 $725 $69,911,684 NON-REGULAR ENLISTED 384 $205,171 $534 $2,271,954 $198,352 $535 $2,242,068

    TEMPORARY&PERMANENT DISABLED 11,580 $10,690,247 $923 $128,002,570 $10,782,392 $934 $127,875,629 OFFICERS 1,520 $3,744,479 $2,463 $45,614,718 $3,778,905 $2,473 $45,663,155 ENLISTED 10,060 $6,945,768 $690 $82,387,852 $7,003,487 $699 $82,212,475

    SURVIVORS 13,305 $14,571,931 $1,095 $174,784,429 $14,563,655 $1,096 $174,433,727 SURVIVOR BENEFIT PLAN (SBP) 10,336 $13,204,382 $1,278 $158,603,857 $13,197,497 $1,277 $158,491,661 RESERVE SBP (RC-SBP) 208 $171,477 $824 $2,041,084 $172,231 $824 $2,032,962 DEATH ON ACTIVE DUTY 876 $664,589 $759 $7,870,654 $661,214 $760 $7,846,286 ACMSS 29 $7,130 $246 $84,436 $7,093 $244 $84,174 TOTAL SBP 11,449 $14,047,578 $1,227 $168,600,030 $14,038,036 $1,227 $168,455,084 RSFPP (OLD PLAN) 303 $71,397 $236 $878,147 $71,437 $235 $881,097 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 3,015 $452,250 $150 $5,291,550 $452,185 $150 $5,082,240 SBP GUARANTEED MIN. INCOME 1 $707 $707 $14,702 $707 $707 $15,307

    GRAND TOTAL 121,286 $276,703,631 $2,281 $3,285,506,198 $275,752,427 $2,282 $3,277,349,483

    EXPENDITURES ARE ESTIMATED BY SETTING CURRENT MONTH EXPENDITURES EQUAL TO THE PREVIOUS MONTH OBLIGATIONS. ACMSS DOLLAR AMOUNTS ARE ESTIMATED.THERE ARE 155 SURVIVORS RECEIVING BOTH RSFPP AND SBP. THEY ARE COUNTED IN EACH BENEFIT PLAN, BUT ONLY ONCE IN THE TOTAL SURVIVORS AND IN THE GRAND TOTAL.SSIA SURVIVORS ARE SPLIT BETWEEN 1,308 SURVIVORS WHO ARE ALSO RECEIVING SBP AND 1,707 WHOSE SBP IS FULLY OFFSET BY DIC.

    MARINE CORPS Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2014

    ---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------

    Statistical Report on the MRS - September 30, 2014

    -23- Department of Defense Office of the Actuary

  • NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEARAT END OBLIGATED IN SEPT - 2014 SEPT - 2014 EXPENDED IN SEPT - 2014 To SEPT - 2014

    SEPT - 2014 SEPT - 2014 DOLLARS DOLLARS SEPT - 2014 DOLLARS DOLLARS

    TOTAL RETIREES (INCLUDING RESERVE) 658,154 $1,510,457,792 $2,295 $18,008,339,133 $1,507,369,406 $2,293 $17,979,352,844 OFFICERS 166,478 $635,528,780 $3,817 $7,562,447,703 $633,163,413 $3,813 $7,548,942,086 ENLISTED 491,676 $874,929,013 $1,779 $10,445,891,430 $874,205,993 $1,779 $10,430,410,758

    NON-DISABLED (INCLUDING RESERVE) 639,374 $1,482,936,058 $2,319 $17,674,518,758 $1,479,811,005 $2,317 $17,644,968,873 REGULAR OFFICERS 109,253 $481,628,470 $4,408 $5,712,682,134 $479,179,791 $4,406 $5,699,899,595 NON-REGULAR OFFICERS 53,118 $142,623,502 $2,685 $1,711,574,954 $142,667,269 $2,683 $1,710,377,415 TOTAL OFFICERS 162,371 $624,251,972 $3,845 $7,424,257,088 $621,847,060 $3,840 $7,410,277,010 REGULAR ENLISTED 395,892 $759,747,224 $1,919 $9,088,190,448 $759,357,279 $1,919 $9,078,192,395 NON-REGULAR ENLISTED 81,111 $98,936,863 $1,220 $1,162,071,222 $98,606,667 $1,219 $1,156,499,468 TOTAL ENLISTED 477,003 $858,684,086 $1,800 $10,250,261,670 $857,963,946 $1,800 $10,234,691,863

    NON-DISABLED (EXCLUDING RESERVE) 536,281 $1,341,299,676 $2,501 $15,998,002,782 $1,338,480,855 $2,499 $15,973,958,350 OFFICERS 128,222 $552,937,897 $4,312 $6,576,980,480 $550,662,151 $4,309 $6,565,143,772 ENLISTED 408,059 $788,361,779 $1,932 $9,421,022,302 $787,818,704 $1,932 $9,408,814,578

    RESERVE RETIRED 103,093 $141,636,382 $1,374 $1,676,515,976 $141,330,150 $1,373 $1,671,010,523 NON-REGULAR OFFICERS 34,149 $71,314,075 $2,088 $847,276,608 $71,184,909 $2,085 $845,133,238 NON-REGULAR ENLISTED 68,944 $70,322,307 $1,020 $829,239,368 $70,145,241 $1,019 $825,877,285

    TEMPORARY DISABLED 704 $657,397 $934 $8,367,034 $656,887 $924 $8,541,436 REGULAR OFFICERS 79 $153,309 $1,941 $1,600,005 $143,018 $1,907 $1,589,145 NON-REGULAR OFFICERS 9 $23,431 $2,603 $330,121 $28,682 $2,607 $340,386 REGULAR ENLISTED 523 $378,661 $724 $5,105,931 $382,092 $720 $5,245,111 NON-REGULAR ENLISTED 93 $101,996 $1,097 $1,330,977 $103,095 $1,097 $1,366,794

    PERMANENT DISABLED 18,076 $26,864,337 $1,486 $325,453,341 $26,901,514 $1,492 $325,842,535 REGULAR OFFICERS 2,338 $7,246,215 $3,099 $88,240,629 $7,261,506 $3,117 $88,418,523 NON-REGULAR OFFICERS 1,681 $3,853,853 $2,293 $48,019,860 $3,883,149 $2,303 $48,317,022 REGULAR ENLISTED 12,807 $14,241,866 $1,112 $171,957,949 $14,268,953 $1,116 $172,025,170 NON-REGULAR ENLISTED 1,250 $1,522,403 $1,218 $17,234,903 $1,487,907 $1,212 $17,081,819

    TEMPORARY&PERMANENT DISABLED 18,780 $27,521,734 $1,465 $333,820,375 $27,558,401 $1,471 $334,383,971 OFFICERS 4,107 $11,276,808 $2,746 $138,190,615 $11,316,354 $2,759 $138,665,076 ENLISTED 14,673 $16,244,926 $1,107 $195,629,760 $16,242,047 $1,110 $195,718,894

    SURVIVORS 105,072 $114,095,413 $1,086 $1,368,293,462 $114,111,590 $1,087 $1,365,900,406 SURVIVOR BENEFIT PLAN (SBP) 86,569 $106,618,324 $1,232 $1,278,513,916 $106,633,281 $1,232 $1,277,400,540 RESERVE SBP (RC-SBP) 2,770 $1,870,904 $675 $22,278,771 $1,867,259 $675 $22,223,856 DEATH ON ACTIVE DUTY 1,846 $1,659,207 $899 $19,955,083 $1,656,263 $901 $19,933,786 ACMSS 199 $48,896 $246 $588,061 $48,809 $245 $587,434 TOTAL SBP 91,384 $110,197,331 $1,206 $1,321,335,831 $110,205,611 $1,206 $1,320,145,616 RSFPP (OLD PLAN) 3,594 $864,215 $240 $10,839,120 $871,333 $242 $10,904,022 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 20,200 $3,030,000 $150 $36,072,225 $3,027,918 $150 $34,804,545 SBP GUARANTEED MIN. INCOME 6 $3,868 $645 $46,286 $3,868 $645 $46,223

    GRAND TOTAL 763,226 $1,624,553,205 $2,129 $19,376,632,596 $1,621,480,996 $2,127 $19,345,253,250

    EXPENDITURES ARE ESTIMATED BY SETTING CURRENT MONTH EXPENDITURES EQUAL TO THE PREVIOUS MONTH OBLIGATIONS. ACMSS DOLLAR AMOUNTS ARE ESTIMATED.THERE ARE 1,856 SURVIVORS RECEIVING BOTH RSFPP AND SBP. THEY ARE COUNTED IN EACH BENEFIT PLAN, BUT ONLY ONCE IN THE TOTAL SURVIVORS AND IN THE GRAND TOTAL.SSIA SURVIVORS ARE SPLIT BETWEEN 8,256 SURVIVORS WHO ARE ALSO RECEIVING SBP AND 11,944 WHOSE SBP IS FULLY OFFSET BY DIC.

    AIR FORCE Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2014

    ---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------

    Statistical Report on the MRS - September 30, 2014

    -24- Department of Defense Office of the Actuary

  • NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEARAT END OBLIGATED IN SEPT - 2014 SEPT - 2014 EXPENDED IN SEPT - 2014 To SEPT - 2014

    SEPT - 2014 SEPT - 2014 DOLLARS DOLLARS SEPT - 2014 DOLLARS DOLLARS

    TOTAL RETIREES (INCLUDING RESERVE) 1,970,816 $4,299,193,119 $2,181 $51,223,620,914 $4,291,666,376 $2,181 $51,126,778,515 OFFICERS 532,471 $1,874,288,650 $3,520 $22,306,672,132 $1,869,307,234 $3,517 $22,261,200,393 ENLISTED 1,438,345 $2,424,904,469 $1,686 $28,916,948,783 $2,422,359,142 $1,686 $28,865,578,122

    NON-DISABLED (INCLUDING RESERVE) 1,863,065 $4,175,823,877 $2,241 $49,763,669,611 $4,168,033,283 $2,240 $49,669,637,579 REGULAR OFFICERS 309,094 $1,345,859,773 $4,354 $15,993,261,602 $1,341,163,088 $4,352 $15,957,179,446 NON-REGULAR OFFICERS 205,584 $484,627,882 $2,357 $5,789,841,530 $484,345,564 $2,356 $5,780,883,236 TOTAL OFFICERS 514,678 $1,830,487,655 $3,557 $21,783,103,131 $1,825,508,652 $3,553 $21,738,062,682 REGULAR ENLISTED 1,052,921 $2,014,284,436 $1,913 $24,087,022,468 $2,012,663,600 $1,912 $24,055,433,656 NON-REGULAR ENLISTED 295,466 $331,051,787 $1,120 $3,893,544,012 $329,861,032 $1,119 $3,876,141,241 TOTAL ENLISTED 1,348,387 $2,345,336,222 $1,739 $27,980,566,480 $2,342,524,631 $1,739 $27,931,574,897

    NON-DISABLED (EXCLUDING RESERVE) 1,473,315 $3,682,219,887 $2,499 $43,917,477,720 $3,675,468,344 $2,497 $43,842,002,270 OFFICERS 365,317 $1,548,570,831 $4,239 $18,435,691,252 $1,544,089,249 $4,237 $18,399,711,399 ENLISTED 1,107,998 $2,133,649,057 $1,926 $25,481,786,468 $2,131,379,095 $1,925 $25,442,290,870

    RESERVE RETIRED 389,750 $493,603,990 $1,266 $5,846,191,891 $492,564,940 $1,266 $5,827,635,310 NON-REGULAR OFFICERS 149,361 $281,916,824 $1,887 $3,347,411,879 $281,419,403 $1,885 $3,338,351,283 NON-REGULAR ENLISTED 240,389 $211,687,166 $881 $2,498,780,012 $211,145,537 $880 $2,489,284,027

    TEMPORARY DISABLED 12,808 $10,858,110 $848 $133,132,909 $11,179,033 $867 $133,997,202 REGULAR OFFICERS 803 $1,580,617 $1,968 $18,442,179 $1,571,118 $1,961 $18,325,019 NON-REGULAR OFFICERS 300 $745,946 $2,486 $8,788,029 $765,934 $2,520 $8,726,313 REGULAR ENLISTED 9,862 $6,817,103 $691 $84,201,293 $7,099,732 $713 $84,987,067 NON-REGULAR ENLISTED 1,843 $1,714,445 $930 $21,701,408 $1,742,249 $949 $21,958,803

    PERMANENT DISABLED 94,943 $112,511,131 $1,185 $1,326,818,394 $112,454,060 $1,192 $1,323,143,733 REGULAR OFFICERS 9,288 $26,532,203 $2,857 $316,673,950 $26,475,608 $2,869 $316,390,683 NON-REGULAR OFFICERS 7,402 $14,942,229 $2,019 $179,664,842 $14,985,923 $2,026 $179,695,695 REGULAR ENLISTED 65,170 $60,074,891 $922 $710,626,003 $60,183,968 $928 $709,204,585 NON-REGULAR ENLISTED 13,083 $10,961,808 $838 $119,853,598 $10,808,562 $838 $117,852,771

    TEMPORARY&PERMANENT DISABLED 107,751 $123,369,241 $1,145 $1,459,951,303 $123,633,093 $1,153 $1,457,140,936 OFFICERS 17,793 $43,800,995 $2,462 $523,569,000 $43,798,582 $2,470 $523,137,710 ENLISTED 89,958 $79,568,247 $885 $936,382,303 $79,834,511 $892 $934,003,225

    SURVIVORS 327,073 $325,496,769 $995 $3,911,012,820 $325,632,972 $996 $3,905,201,141 SURVIVOR BENEFIT PLAN (SBP) 263,440 $299,452,063 $1,137 $3,600,798,644 $299,606,775 $1,137 $3,599,339,121 RESERVE SBP (RC-SBP) 11,422 $6,716,055 $588 $80,225,014 $6,710,773 $588 $80,087,456 DEATH ON ACTIVE DUTY 10,356 $8,068,080 $779 $95,566,623 $8,046,861 $778 $95,233,142 ACMSS 778 $191,243 $246 $2,265,275 $190,740 $244 $2,257,371 TOTAL SBP 285,996 $314,427,441 $1,099 $3,778,855,556 $314,555,149 $1,100 $3,776,917,089 RSFPP (OLD PLAN) 7,232 $1,697,498 $235 $21,178,331 $1,708,682 $235 $21,299,768 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 62,094 $9,314,100 $150 $110,282,775 $9,296,758 $150 $106,286,625 SBP GUARANTEED MIN. INCOME 89 $57,730 $649 $696,157 $57,431 $648 $697,658

    GRAND TOTAL 2,297,889 $4,624,689,888 $2,013 $55,134,633,734 $4,617,299,348 $2,012 $55,031,979,656

    EXPENDITURES ARE ESTIMATED BY SETTING CURRENT MONTH EXPENDITURES EQUAL TO THE PREVIOUS MONTH OBLIGATIONS. ACMSS DOLLAR AMOUNTS ARE ESTIMATED.THERE ARE 3,929 SURVIVORS RECEIVING BOTH RSFPP AND SBP. THEY ARE COUNTED IN EACH BENEFIT PLAN, BUT ONLY ONCE IN THE TOTAL SURVIVORS AND IN THE GRAND TOTAL.SSIA SURVIVORS ARE SPLIT BETWEEN 24,409 SURVIVORS WHO ARE ALSO RECEIVING SBP AND 37,685 WHOSE SBP IS FULLY OFFSET BY DIC.

    DOD Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2014

    ---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------

    Statistical Report on the MRS - September 30, 2014

    -25- Department of Defense Office of the Actuary

  • Number of Military Retirees by State as of September 30, 2014 (Payment in Thousands)

    Coast Guard pay is not available to DoD Office of the Actuary

    --------- DOD --------- ------ ARMY ------ ------ NAVY ------ ----- MARINES ----- ----- AIR FORCE ----- ---- COAST GUARD ----Mailing Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Number PaidAddress Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DHS

    ALABAMA 59,868 56,601 120,860 34,594 32,637 67,259 7,393 7,014 14,271 2,047 1,752 4,151 15,834 15,198 35,180 1,125 1,081ALASKA 10,399 9,690 21,099 3,800 3,442 7,296 711 656 1,362 192 157 366 5,696 5,435 12,076 817 795ARIZONA 55,678 52,350 116,365 16,879 15,315 32,469 9,291 8,798 18,344 3,807 3,379 8,028 25,701 24,858 57,524 657 612ARKANSAS 25,834 24,064 46,366 10,247 9,325 16,108 4,139 3,908 7,506 925 754 1,633 10,523 10,077 21,119 193 182CALIFORNIA 161,263 149,490 332,071 29,534 25,394 49,052 70,368 66,996 149,256 17,377 15,500 38,067 43,984 41,600 95,696 3,229 3,013COLORADO 51,823 48,690 122,104 19,328 17,661 40,212 6,260 5,902 13,390 1,731 1,462 3,596 24,504 23,665 64,905 374 342CONNECTICUT 10,339 9,559 18,463 3,372 3,043 4,800 4,516 4,321 9,454 475 334 612 1,976 1,861 3,597 650 623DELAWARE 8,856 8,461 16,560 2,411 2,270 4,051 1,135 1,070 2,116 288 240 509 5,022 4,881 9,884 187 183DIST OF COLUMBIA 2,503 2,244 5,807 1,101 961 2,401 601 564 1,625 131 96 236 670 623 1,545 40 36FLORIDA 192,784 181,916 422,186 52,108 47,436 104,791 62,773 60,393 137,919 9,424 8,244 21,008 68,479 65,843 158,467 5,250 5,031GEORGIA 94,615 88,602 188,592 50,343 46,617 99,453 14,153 13,477 27,000 4,521 3,992 9,057 25,598 24,516 53,082 833 776GUAM, MI 2,014 1,911 3,741 739 677 1,264 685 666 1,352 85 74 168 505 494 957 38 37HAWAII 17,385 16,429 38,858 6,487 6,021 13,593 4,938 4,721 11,636 1,096 1,012 2,919 4,864 4,675 10,710 397 384IDAHO 13,713 12,918 26,425 4,064 3,732 6,831 2,818 2,668 5,650 619 525 1,228 6,212 5,993 12,715 249 233ILLINOIS 36,919 33,913 69,065 11,968 10,458 18,132 8,538 8,038 15,188 2,048 1,603 3,170 14,365 13,814 32,575 391 376INDIANA 25,616 23,353 41,416 12,061 10,768 17,993 4,903 4,574 8,370 1,631 1,299 2,636 7,021 6,712 12,416 254 236IOWA 12,837 11,901 20,442 5,739 5,204 8,235 2,791 2,660 4,605 661 533 1,066 3,646 3,504 6,536 117 106KANSAS 21,687 20,413 43,482 11,569 10,761 23,508 2,752 2,603 4,911 818 705 1,721 6,548 6,344 13,342 199 193KENTUCKY 28,462 26,335 51,954 18,185 16,802 32,522 3,824 3,571 6,845 1,201 974 2,132 5,252 4,988 10,456 332 315LOUISIANA 26,399 24,351 49,087 10,793 9,644 17,968 4,512 4,237 8,374 1,497 1,280 3,064 9,597 9,190 19,681 773 744MAINE 12,029 11,191 21,412 3,726 3,350 5,360 4,125 3,953 8,495 478 378 816 3,700 3,510 6,741 929 887MARYLAND 54,641 51,195 124,320 20,245 18,783 44,015 15,901 15,122 39,506 2,747 2,395 6,011 15,748 14,895 34,787 1,377 1,336MASSACHUSETTS 18,814 17,078 31,372 7,486 6,708 11,058 4,333 4,018 7,428 1,197 884 1,702 5,798 5,468 11,184 1,262 1,182MICHIGAN 29,724 26,620 46,633 12,459 10,751 17,404 6,899 6,442 11,231 1,961 1,469 2,819 8,405 7,958 15,179 1,138 1,085MINNESOTA 18,820 17,365 29,395 8,123 7,385 11,077 4,067 3,774 6,732 882 697 1,346 5,748 5,509 10,240 246 228MISSISSIPPI 27,539 25,999 48,795 10,582 9,815 15,807 6,150 5,917 11,829 965 838 1,925 9,842 9,429 19,234 366 342MISSOURI 38,045 35,264 67,395 16,974 15,434 28,494 7,008 6,625 11,999 2,280 1,937 4,211 11,783 11,268 22,691 508 480MONTANA 9,204 8,632 17,383 3,104 2,830 5,165 1,698 1,614 3,228 466 391 983 3,936 3,797 8,007 174 161NEBRASKA 14,551 13,726 30,410 3,430 3,085 5,298 1,940 1,840 3,789 398 326 725 8,783 8,475 20,598 82 73NEVADA 28,588 27,247 59,247 5,793 5,268 10,972 6,665 6,439 13,465 1,658 1,507 3,586 14,472 14,033 31,224 395 367NEW HAMPSHIRE 9,579 8,943 19,516 3,318 3,049 5,882 1,971 1,862 4,079 484 398 898 3,806 3,634 8,657 407 385NEW JERSEY 19,688 17,873 31,886 8,786 7,913 13,156 4,184 3,858 7,018 1,082 787 1,416 5,636 5,315 10,295 753 722NEW MEXICO 21,347 20,065 45,783 6,071 5,506 11,022 3,033 2,852 6,270 809 685 1,645 11,434 11,022 26,845 201 183NEW YORK 39,570 35,453 59,080 18,484 16,319 25,067 8,164 7,511 12,732 2,250 1,585 2,823 10,672 10,038 18,458 1,083 1,022NORTH CAROLINA 92,553 87,127 193,299 43,093 40,059 84,944 14,974 14,328 31,674 13,882 12,906 32,382 20,604 19,834 44,298 2,326 2,217NORTH DAKOTA 5,282 5,005 9,002 1,668 1,549 2,360 483 446 806 89 66 124 3,042 2,944 5,713 25 23OHIO 46,418 42,310 83,668 14,737 12,814 21,154 8,561 7,970 14,277 2,500 1,881 3,451 20,620 19,645 44,786 728 683OKLAHOMA 36,161 33,684 67,121 15,415 14,117 26,794 4,728 4,419 8,333 1,180 983 2,214 14,838 14,165 29,779 247 225OREGON 21,019 19,158 38,396 7,226 6,337 11,524 6,067 5,694 11,531 1,302 1,032 2,327 6,424 6,095 13,014 1,145 1,080PENNSYLVANIA 51,220 47,305 90,015 22,074 20,228 36,499 12,136 11,451 22,794 3,428 2,722 5,772 13,582 12,904 24,951 952 875PUERTO RICO 11,440 9,955 11,977 9,670 8,359 9,669 480 428 732 113 76 103 1,177 1,092 1,473 166 142RHODE ISLAND 5,453 5,071 10,913 1,792 1,621 2,706 2,324 2,230 5,887 246 189 531 1,091 1,031 1,789 238 224SOUTH CAROLINA 58,552 55,412 116,635 23,965 22,390 43,231 12,822 12,212 26,649 3,569 3,239 8,001 18,196 17,571 38,754 758 720SOUTH DAKOTA 8,101 7,660 15,178 2,677 2,491 4,373 1,168 1,099 2,275 208 168 391 4,048 3,902 8,139 79 72TENNESSEE 54,591 51,189 103,916 26,674 24,619 46,660 11,793 11,340 24,573 2,619 2,282 5,259 13,505 12,948 27,423 586 555TEXAS 201,715 188,535 429,934 85,121 77,444 169,163 29,475 27,948 57,157 8,871 7,679 17,530 78,248 75,464 186,084 2,320 2,191UTAH 16,625 15,724 32,318 5,528 5,163 9,378 2,059 1,930 3,866 563 463 1,082 8,475 8,168 17,993 171 159VERMONT 3,810 3,551 6,357 1,939 1,807 2,856 674 634 1,349 145 108 250 1,052 1,002 1,901 87 84VIRGINIA 154,427 148,308 424,551 48,795 46,316 133,470 60,281 58,383 156,623 11,784 11,142 35,247 33,567 32,467 99,211 3,814 3,709VIRGIN ISLANDS 439 415 716 332 312 494 48 45 101 7 6 11 52 52 110 7 7WASHINGTON 72,609 68,552 152,836 24,925 22,874 49,673 25,008 24,047 53,450 2,280 1,948 4,582 20,396 19,683 45,131 2,735 2,630WEST VIRGINIA 11,137 10,169 18,484 4,804 4,303 7,249 2,272 2,137 4,130 752 596 1,274 3,309 3,133 5,831 208 199WISCONSIN 21,314 19,683 33,973 9,605 8,755 13,640 4,893 4,610 8,391 1,172 905 1,765 5,644 5,413 10,177 543 505WYOMING 5,430 5,135 10,303 1,475 1,345 2,302 820 780 1,556 173 140 323 2,962 2,870 6,121 57 55OTHER 27,907 27,026 62,032 10,365 9,914 23,110 6,888 6,705 14,508 1,322 1,258 3,241 9,332 9,149 21,173 227 217

    TOTAL 2,107,336 1,970,816 $4,299,193 795,783 727,181 $1,478,966 501,193 477,500 $1,047,638 124,436 107,981 $262,132 685,924 658,154 $1,510,458 42,445 40,323

    Statistical Report on the MRS - September 30, 2014

    -26- Department of Defense Office of the Actuary

  • Number of Military Retirees Age 65+ by State as of September 30, 2014 (Payment in Thousands)

    Coast Guard pay is not available to DoD Office of the Actuary

    --------- DOD --------- ------ ARMY ------ ------ NAVY ------ ----- MARINES ----- ----- AIR FORCE ----- ---- COAST GUARD ----Mailing Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Number PaidAddress Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DHS

    ALABAMA 29,295 28,172 59,304 16,187 15,645 30,838 3,530 3,402 7,199 823 710 1,807 8,755 8,415 19,460 370 364ALASKA 3,388 3,104 6,896 1,298 1,198 2,531 313 282 608 60 49 108 1,717 1,575 3,649 187 183ARIZONA 29,343 27,986 66,228 8,643 8,130 18,266 5,144 4,924 10,928 1,662 1,465 3,863 13,894 13,467 33,171 356 339ARKANSAS 14,491 13,867 27,476 5,806 5,545 9,684 2,394 2,305 4,642 458 378 873 5,833 5,639 12,277 85 82CALIFORNIA 86,637 81,217 191,358 16,932 15,421 31,470 34,845 33,148 78,194 7,135 6,435 17,402 27,725 26,213 64,293 1,504 1,432COLORADO 22,678 21,675 57,637 7,888 7,546 18,803 2,951 2,818 6,566 653 536 1,432 11,186 10,775 30,837 135 127CONNECTICUT 5,745 5,416 9,992 2,148 2,015 2,958 2,154 2,079 4,596 223 151 254 1,220 1,171 2,184 275 270DELAWARE 4,382 4,237 8,535 1,384 1,346 2,384 586 554 1,172 122 105 247 2,290 2,232 4,733 74 72DIST OF COLUMBIA 1,349 1,220 2,977 644 586 1,409 282 262 757 53 36 85 370 336 725 16 14FLORIDA 95,144 90,707 223,400 26,898 25,499 58,563 28,710 27,586 68,530 4,262 3,720 10,224 35,274 33,902 86,084 2,294 2,233GEORGIA 38,577 36,986 82,926 19,211 18,518 41,949 5,692 5,488 11,734 1,693 1,498 3,674 11,981 11,482 25,568 362 343GUAM, MI 737 705 1,418 269 255 473 249 239 495 30 26 68 189 185 382 13 13HAWAII 8,041 7,575 17,559 3,335 3,135 6,783 1,818 1,702 4,469 400 365 1,081 2,488 2,373 5,227 181 172IDAHO 7,181 6,888 14,244 2,236 2,137 3,793 1,550 1,485 3,249 312 272 699 3,083 2,994 6,503 88 86ILLINOIS 16,099 14,996 29,791 5,733 5,227 8,786 3,556 3,419 6,467 766 577 1,146 6,044 5,773 13,391 151 147INDIANA 12,262 11,517 20,450 5,796 5,408 8,881 2,071 1,972 3,673 588 449 967 3,807 3,688 6,929 90 89IOWA 6,525 6,199 10,084 2,918 2,741 3,886 1,414 1,357 2,299 241 201 428 1,952 1,900 3,470 45 43KANSAS 10,206 9,850 20,508 4,815 4,663 9,792 1,517 1,453 2,733 370 323 809 3,504 3,411 7,175 51 49KENTUCKY 12,611 11,949 23,894 7,551 7,191 13,838 1,809 1,715 3,411 435 357 838 2,816 2,686 5,807 131 126LOUISIANA 13,090 12,414 25,421 5,159 4,853 9,010 2,020 1,930 3,926 522 441 1,099 5,389 5,190 11,386 269 262MAINE 6,859 6,519 12,491 2,288 2,166 3,431 2,032 1,948 4,400 237 190 438 2,302 2,215 4,222 427 414MARYLAND 20,588 18,970 47,608 8,390 7,886 18,689 5,494 5,081 14,221 860 721 1,833 5,844 5,282 12,866 432 416MASSACHUSETTS 11,643 10,839 18,932 4,745 4,441 6,917 2,798 2,633 4,667 619 468 864 3,481 3,297 6,483 586 569MICHIGAN 14,230 13,131 22,618 6,088 5,509 8,531 3,069 2,930 5,029 685 482 928 4,388 4,210 8,129 404 397MINNESOTA 10,334 9,763 15,885 4,560 4,282 6,097 2,154 2,027 3,565 381 309 621 3,239 3,145 5,602 104 99MISSISSIPPI 14,400 13,824 25,907 5,833 5,629 8,727 2,556 2,461 5,291 457 400 966 5,554 5,334 10,923 129 123MISSOURI 18,751 17,801 34,193 8,088 7,649 13,899 3,546 3,421 6,291 940 776 1,811 6,177 5,955 12,193 231 223MONTANA 4,786 4,585 9,330 1,758 1,669 2,924 880 845 1,761 207 177 477 1,941 1,894 4,167 44 42NEBRASKA 6,419 6,115 13,715 1,755 1,636 2,567 837 796 1,495 130 100 209 3,697 3,583 9,444 33 30NEVADA 14,118 13,576 31,211 3,254 3,085 6,660 3,399 3,294 7,291 820 750 1,923 6,645 6,447 15,337 188 180NEW HAMPSHIRE 5,685 5,398 11,723 1,978 1,907 3,536 1,143 1,078 2,423 237 197 443 2,327 2,216 5,321 154 151NEW JERSEY 11,311 10,481 18,192 5,547 5,182 8,444 2,379 2,224 3,996 558 407 746 2,827 2,668 5,006 340 330NEW MEXICO 10,727 10,155 24,316 3,418 3,199 6,548 1,602 1,522 3,558 398 336 841 5,309 5,098 13,369 72 70NEW YORK 20,756 19,196 29,507 9,823 9,059 12,271 4,188 3,957 6,281 963 672 1,121 5,782 5,508 9,834 545 526NORTH CAROLINA 39,710 38,301 89,050 18,005 17,335 37,208 7,005 6,805 16,395 4,341 4,131 11,623 10,359 10,030 23,823 998 966NORTH DAKOTA 2,156 2,057 3,410 936 882 1,177 207 191 354 28 19 36 985 965 1,843 6 6OHIO 21,755 20,193 39,590 7,284 6,660 10,874 3,743 3,560 6,376 953 677 1,303 9,775 9,296 21,036 258 247OKLAHOMA 17,375 16,548 33,466 7,517 7,196 13,822 2,164 2,047 3,923 557 462 1,130 7,137 6,843 14,590 122 115OREGON 12,504 11,799 24,339 4,142 3,870 7,118 3,533 3,383 7,088 734 608 1,458 4,095 3,938 8,675 486 468PENNSYLVANIA 27,096 25,518 47,022 12,307 11,628 19,909 5,870 5,60